On Demand Webinar

Canadian Taxation of Employee Stock Options

Date of recording

Mar 20, 2023

Duration

30 min

Language

English

Speakers
Colena Der

Partner, Tax, Calgary

Dov Begun

Partner, Tax, Toronto

CLE / CPD Credit Information

  • British Columbia – General - 0.50
  • Ontario – Substantive - 0.50
  • Quebec – General credits - 0.50

Join Osler Tax lawyers Dov Begun and Colena Der for a general overview of the Canadian taxation of employee stock options and the impact of recent amendments to that tax regime. Stock options are a common and often crucial part of employee compensation packages, in part due to the ability for employees to claim a 50% deduction on their option benefit.

This webinar provides an overview of the stock option regime before focusing on two crucial aspects of the amendments that were introduced in 2021: (1) the $200,000 annual vesting limit on the 50% deduction for options issued by certain corporations, and (2) the new deduction for employers in respect of option benefits that do not qualify for 50% deduction. The presentation provides practical tips on how to manage the application of the new $200,000 limit and its interaction with other aspects of the stock option regime.

Language:  English

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